MANU/GSCU/0014/2021
Ministry : Ministry of Finance
Department/Board : Central Board of Indirect Taxes and Customs
Circular No. : 158/14/2021-GST
Date : 06.09.2021
Notification/ Circulars Referred : Circular No. 148/04/2021-GST, dated 18th May, 2021 MANU/GSCU/0004/2021;Notification No.14/2021-Central Tax, dated 1st May, 2021 MANU/CGST/0014/2021;Notification No. 34/2021-Central Tax dated 29th August, 2021 MANU/CGST/0034/2021
Citing Reference:
Circular No. 148/04/2021-GST, dated 18th May, 2021 MANU/GSCU/0004/2021 Referred
Notification No.14/2021-Central Tax, dated 1st May, 2021 MANU/CGST/0014/2021 Referred
Notification No. 34/2021-Central Tax dated 29th August, 2021 MANU/CGST/0034/2021 Referred
To,
The Principal Chief Commissioners / Chief Commissioners /
Principal Commissioners / Commissioners of Central Tax (All)
The Principal Directors General / Directors General (All)
Madam/Sir,
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021
Vide Circular No. 148/04/2021-GST, dated 18th May, 2021, detailed guidelines for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act / said Act") and rule 23 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "the CGST Rules") have been specified, till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal. It may be noted that notification No.14/2021-Central Tax, dated 1st May, 2021, as amended, had, inter-alia, extended the date of filing of application for revocation of cancellation of registration till 30th June, 2021, where the due date of filing of application was falling between 15th ........